M'Corquodale v. Assessor for Sutherlandshire

Subject_1 Valuation Subject_2 Value Subject_3 Salmon Fishings Subject_4 Deductions — Purchase of Net Fishings by Upper Proprietors in order to Improve Rod Fishing — Cost of Purchase to be Taken into Account in Assessing Value of Rod Fishings.

Valuation Cases — Value — Salmon Fishings — Deductions — Expenses to be Taken into Account in Assessing Value of Rod Fishings on River — Eocpense of Watchers — Expense of Attendance at Sluices. Facts: Page: 236 ↓

Held that the expense of the services of river watchers, so far as they were rendered on behalf of the tenant of the fishings, and also the expense of attendance at sluices on the river in order to regulate the flow of water, formed a proper deduction in estimating the value of the salmon fishings on a river for the purpose of assessment.

At a meeting of the Valuation Committee of the county of Sutherland, held at Golspie on 14th September 1923, Harold M'Corquodale, Torrish, Helmsdale, appellant , appealed against the following entry in the valuation roll for 1923–24, viz.—

The Committee having fixed the annual value at the sum of £812 the appellant obtained a Case for appeal.